Robert L. Dufresne Carolyn S. Dufresne v. Commissioner, Internal Revenue Service, Jerry Dixon Patricia Dixon v. Commissioner, Internal Revenue Service, Richard Hongsermeier Fiorella Hongsermeier v. Commissioner, Internal Revenue Service, Hoyt W. Young Barbara D. Young v. Commissioner, Internal Revenue Service, Terry D. Owens Gloria Owens v. Commissioner, Internal Revenue Service, Ralph Rina v. Commissioner, Internal Revenue Service · Ninth Circuit Court of Appeals · 1994 | Caselegis